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TUGAS AKHIR
EVALUASI SISTEM PENGGAJIAN DENGAN
MENGGUNAKAN METODE BEHAVIORALLY
ANCHOR RATING SCALE (BARS) PADA
RESTORAN DI SURABAYA
Ditulis untuk memenuhi sebagian persyaratan akademik
guna memperoleh gelar Sarjana Akuntansi Strata Satu
OLEH
NAMA : JESSICA FEBRIANI LEMAN SANJAYA
NPM : 00000027368
PROGAM STUDI AKUNTANSI
FAKULTAS EKONOMI
UNIVERSITAS PELITA HARAPAN SURABAYA
SURABAYA
2019
Scanned by CamScanner
Scanned by CamScanner
ix
DAFTAR ISI
HALAMAN JUDUL ........................................................................................... i
LEMBAR PERNYATAAN KEASLIAN KARYA TUGAS AKHIR ............... ii
LEMBAR PERSETUJUAN DOSEN PEMBIMBING TUGAS AKHIR ........ iii
LEMBAR PERSETUJUAN TIM PENGUJI TUGAS AKHIR....................... iv
ABSTRAK ......................................................................................................... v
KATA PENGANTAR ...................................................................................... vii
DAFTAR ISI ..................................................................................................... ix
DAFTAR GAMBAR......................................................................................... xi
DAFTAR TABEL ............................................................................................ xii
DAFTAR LAMPIRAN ................................................................................... xiii
BAB I PENDAHULUAN ................................................................................... 1 1.1 Latar Belakang ............................................................................................ 1
1.2 Batasan Masalah ......................................................................................... 6 1.3 Fokus Penelitian .......................................................................................... 7
1.4 Tujuan Penelitian ........................................................................................ 7 1.5 Manfaat Penelitian ...................................................................................... 7
1.5.1 Manfaat Teoritis .............................................................................. 7 1.5.2 Manfaat Empiris .............................................................................. 8
1.6 Sistematika Penulisan.................................................................................. 8
BAB II TINJAUAN PUSTAKA ...................................................................... 10 2.1 Landasan Teori ......................................................................................... 10
2.1.1 Pengertian Sistem Informasi Akuntansi ......................................... 10
2.1.2 Proses Siklus Penggajian ............................................................... 10 2.1.3 Pengertian Kompensasi ................................................................. 11
2.1.4 Faktor-faktor Kompensasi ............................................................. 12 2.1.5 Pengertian Kinerja ......................................................................... 13
2.1.6 Pengertian Evaluasi Kinerja ........................................................... 14 2.1.7 Hubungan Evaluasi Kinerja dengan Sistem Kompensasi ................ 16
2.1.8 Pengertian Analisis Jabatan ........................................................... 18 2.1.9 Metode Evaluasi Kinerja–Behaviorally Anchor Rating Scale
(BARS) ......................................................................................... 19 2.2 Penelitian Terdahulu ................................................................................. 21
2.3 Bagan Alur Berpikir .................................................................................. 23
x
BAB III METODE PENELITIAN .................................................................. 24 3.1 Jenis Penelitian ......................................................................................... 24
3.2 Objek dan Subjek Penelitian ..................................................................... 24 3.3 Metode Pengumpulan Data ....................................................................... 25
3.4 Metode Analisis Data ................................................................................ 29
BAB IV ANALISIS DATA DAN PEMBAHASAN ........................................ 33 4.1 Gambaran Umum Perusahaan ................................................................... 33
4.1.1 Sejarah Perusahaan dan Struktur Organisasi .................................. 33
4.1.2 Job Description ............................................................................. 34 4.1.3 Gambaran Umum Proses Sistem Penggajian dan Sistem Penilaian
Kinerja Restoran IBC .................................................................... 35 4.2 Kerangka Konseptual ................................................................................ 36
4.2.1 Proses Evaluasi Sistem Penggajian ................................................ 37 4.2.2 Proses Evaluasi Sistem Penilaian Kinerja ...................................... 38
4.2.3 Proses Perancangan BARS. ........................................................... 39 4.3 Hasil Metode Pengumpulan Data dan Analisis Data .................................. 40
4.3.1 Hasil Metode Pengumpulan Data ................................................... 40 4.3.2 Hasil Analisis Data (Uji Keabsahan Data) ..................................... 41
4.4 Pembahasan Sistem Penggajian dan Sistem Penilaian Kinerja Pada
Restoran IBC ............................................................................................ 43
4.4.1 Analisis Sistem Penggajian Pada Restoran IBC ............................. 43 4.4.2 Analisis Sistem Penilaian Kinerja Pada Restoran IBC .................... 48
4.5 Perancangan BARS ................................................................................... 54 4.5.1 Pengenalan Metode Behaviorally Anchor Rating Scale .................. 54
4.5.2 Perumusan Critical Incident dan Dimensi Kerja untuk Penilaian
Kinerja dengan Metode BARS Secara Umum ................................ 55
4.5.3 Perumusan Critical Incident dan Dimensi Kerja untuk Metode
BARS Secara Khusus .................................................................... 58
4.5.4 Hasil Rancangan Form BARS Untuk Restoran IBC ....................... 64 4.5.5 Hasil aAnalisis Feedback Mengenai Form Penilaian Metode
BARS ............................................................................................ 66
BAB V KESIMPULAN ................................................................................... 69 5.1 Simpulan ................................................................................................... 69 5.2 Implikasi ................................................................................................... 70
5.2.2 Implikasi Teoritis .......................................................................... 70 5.2.2 Implikasi Empiris .......................................................................... 70
5.3 Rekomendasi ............................................................................................ 70
5.3.1 Rekomendasi Teoritis ....................................................................... 70
5.3.2 Rekomendasi Empiris ....................................................................... 70
DAFTAR PUSTAKA ....................................................................................... 72
LAMPIRAN
xi
DAFTAR GAMBAR
Gambar 2.1 Hubungan Antara Prestasi Kerja dan Kepuasan Kerja ..................... 17
Gambar 2.2 Bagan Alur Berpikir ....................................................................... 23
Gambar 3.1 Tahapan Penelitian ....................................................................... 32
Gambar 4.1 Struktur Organisasi Restoran IBC ................................................... 34
Gambar 4.2 Kerangka Konseptual untuk Proses Evaluasi Sistem Penggajian ..... 38
Gambar 4.3 Kerangka Konseptual untuk Proses Evaluasi Sistem Penilaian
Kinerja .......................................................................................... 39
Gambar 4.4 Kerangka Konseptual untuk Proses Peracangan BARS ................... 40
xii
DAFTAR TABEL
Tabel 1.1 Indeks Pembangunan Manusia dengan Metode Baru ............................ 1
Tabel 3.1 Subjek Penelitian................................................................................ 25
Tabel 3.2 Open Coding ...................................................................................... 30
Tabel 4.1 Hasil Analisis Evaluasi Sistem Penggajian Pada Restoran IBC ........... 47
Tabel 4.2 Hasil Analisis Evaluasi Sistem Penilaian Kinerja Pada Restoran IBC . 53
Tabel 4.3 Tabel Perumusan Indikator Penilaian BARS Secara Umum ................ 57
Tabel 4.4 Tabel Perumusan Indikator Penilaian BARS Secara Khusus
(Pramusaji) ........................................................................................ 60
Tabel 4.5 Tabel Perumusan Indikator Penilaian BARS Secara Khusus (Dapur) .. 62
Tabel 4.6 Tabel Perumusan Indikator Penilaian BARS Secara Khusus (Kasir) ... 64
Tabel 4.7 Rentang Skala Pemberian Bonus dan Penetapan Gaji ......................... 65
Tabel 4.8 Perbandingan Metode Penilaian KPI dengan Metode BARS............... 66
xiii
DAFTAR LAMPIRAN
LAMPIRAN A: Perbandingan Metode-Metode Penilaian Kinerja Karyawan
LAMPIRAN B: Tabel Penelitian Terdahulu
LAMPIRAN C: Tabel Perencanaan Penelitian
LAMPIRAN D: Draft Hasil Pra-Wawancara
LAMPIRAN E: Draft Hasil Wawancara
LAMPIRAN F: Draft Indikator Penilaian Kinerja dengan Metode BARS
LAMPIRAN G: Prototype Form Penilaian Kinerja dengan Metode BARS
LAMPIRAN H: Draft Diskusi Form Penilaian Kinerja dengan Metode BARS
LAMPIRAN I: Gambar Pendukung
LAMPIRAN J: Surat Keterangan Validitas Data
LAMPIRAN K: Surat Pernyataan Kelayakan Lolos Uji Transferabilitas